Works matching DE "TAXATION of dividends"

Results: 234

Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut.

Published in:

Quarterly Journal of Economics, 2005, v. 120, n. 3, p. 791, doi. 10.1162/003355305774268174

By:

Chetty, Raj;
Saez, Emmanuel

Publication type:

Article

Dividend taxes and stock volatility.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 2, p. 377, doi. 10.1007/s10797-017-9455-2

By:

Ferris, Erin E. Syron

Publication type:

Article

Unionsrechtmäßigkeit der Hinzurechnung von Dividenden aus Auslandsbeteiligungen nach § 8 Nr. 5 GewStG im Erhebungszeitraum 2001.

Published in:

FinanzRundschau, 2022, v. 104, n. 11, p. 577, doi. 10.9785/fr-2022-1041208

By:

Nöcker, G.

Publication type:

Article

Körperschaftsteuer/Gewerbesteuer.

Published in:: FinanzRundschau, 2021, v. 103, n. 19, p. 948, doi. 10.9785/fr-2021-1031907
Publication type:: Article

Neues zu Cum/Cum-Geschäften, strukturierten Wertpapierleihen und wirtschaftlichem Eigentum an Wertpapieren? — Das Urteil des FG Hessen v. 28.1.2020 – 4 K 890/17, EFG 2020, 1160.

Published in:

FinanzRundschau, 2020, v. 102, n. 19, p. 908, doi. 10.9785/fr-2020-1021904

By:

Hörner, Steffen C.;
Schreiner, Carsten

Publication type:

Article

Titelei.

Published in:: 2020
Publication type:: Table of Contents

Körperschaften/Arbeitnehmer. Steuerliche Maßnahmen zur Förderung der Hilfe für von der Corona-Krise Betroffene (am 26.5.2020 ergänzte Fassung.

Published in:: FinanzRundschau, 2020, v. 102, n. 15, p. 746, doi. 10.9785/fr-2020-1021512
Publication type:: Article

Verfahren. Rechtsstreit gegen einen Duldungsbescheid des FA nach Eröffnung des Insolvenzverfahrens.

Published in:: FinanzRundschau, 2020, v. 102, n. 15, p. 745, doi. 10.9785/fr-2020-1021511
Publication type:: Article

Außergewöhnliche Belastungen. Aufwendungen für die Sanierung einer Grabstätte keine außergewöhnliche Belastung.

Published in:: FinanzRundschau, 2020, v. 102, n. 15, p. 744, doi. 10.9785/fr-2020-1021510
Publication type:: Article

Verluste. Berücksichtigung von Verlusten aus einer Übungsleitertätigkeit.

Published in:: FinanzRundschau, 2020, v. 102, n. 15, p. 742, doi. 10.9785/fr-2020-1021509
Publication type:: Article

Betriebsvermögen/LuF. Notwendiges Betriebsvermögen bei einem land- und forstwirtschaftlichen Verpachtungsbetrieb.

Published in:

FinanzRundschau, 2020, v. 102, n. 15, p. 737, doi. 10.9785/fr-2020-1021508

By:

Kanzler, Hans-Joachim

Publication type:

Article

Personengesellschaften. Teleologische Reduktion des § 3c Abs. 2 EStG bei Zinsen auf Darlehen von Personengesellschaftern.

Published in:

FinanzRundschau, 2020, v. 102, n. 15, p. 732, doi. 10.9785/fr-2020-1021507

By:

Schmitz-Herscheidt, Fabian

Publication type:

Article

Ein Herz für Corona-Soforthilfeempfänger.

Published in:: FinanzRundschau, 2020, v. 102, n. 15, p. 732, doi. 10.9785/fr-2020-1021506
Publication type:: Article

Steuerbarkeit von Stipendien.

Published in:

FinanzRundschau, 2020, v. 102, n. 15, p. 724, doi. 10.9785/fr-2020-1021505

By:

Heigl, Markus

Publication type:

Article

Ertragsteuerliche Folgen von obergesellschafterindividuellen Wertansätzen auf Sonderbetriebsvermögen der Obergesellschaft an der Untergesellschaft.

Published in:

FinanzRundschau, 2020, v. 102, n. 15, p. 719, doi. 10.9785/fr-2020-1021504

By:

Reckzeh, Christian

Publication type:

Article

Cum/Cum Geschäfte: Die Definition von gegenläufigen Ansprüchen zur Berechnung des Wertänderungsrisikos i.S.d. § 36a EStG.

Published in:

FinanzRundschau, 2020, v. 102, n. 2, p. 74, doi. 10.9785/fr-2020-1020205

By:

Niederwettberg, Max Udo Giacomo;
Drinhausen, Heinrich;
Kraus, Eva-Maria

Publication type:

Article

Die steuerliche Behandlung von Ausschüttungen aus couponstrippenden lux. SICAVs.

Published in:

FinanzRundschau, 2019, v. 101, n. 10, p. 461, doi. 10.9785/fr-2019-1011004

By:

Matuszewski, Jörn;
Kleinert, Jens

Publication type:

Article

THE EFFECT OF THE 1986 TAX REFORM ACT ON EX-DIVIDEND DAY RETURN BEHAVIOR.

Published in:

Journal of Financial Research, 1994, v. 17, n. 2, p. 175, doi. 10.1111/j.1475-6803.1994.tb00184.x

By:

Ki C. Han

Publication type:

Article

TWENTY-FIVE YEARS OF TAX LAW CHANGES AND INVESTOR RESPONSE.

Published in:

Journal of Financial Research, 1993, v. 16, n. 1, p. 61, doi. 10.1111/j.1475-6803.1993.tb00127.x

By:

Skinner, David Lynn

Publication type:

Article

CONSEQUENCES OF THE NEW UK TAX EXEMPTION SYSTEM: EVIDENCE FROM MICRO-LEVEL DATA.

Published in:

Economic Journal, 2015, v. 125, n. 589, p. 1764, doi. 10.1111/ecoj.12190

By:

Egger, Peter;
Merlo, Valeria;
Ruf, Martin;
Wamser, Georg

Publication type:

Article

The Computation of Income on Sale of Dividend Stock or Subscription Rights.

Published in:

California Law Review, 1924, v. 13, n. 1, p. 13, doi. 10.2307/3475053

By:

Maggs, Douglas Blount

Publication type:

Article

Beta and Return: Implications of Australia's Dividend Imputation Tax System.

Published in:

Australian Journal of Management (University of New South Wales), 2000, v. 25, n. 3, p. 245, doi. 10.1177/031289620002500301

By:

Faff, Robert;
Hillier, David;
Wood, Justin

Publication type:

Article

The Ex-Dividend Day Behaviour of Australian Share Prices Before and After Dividend Imputation.

Published in:

Australian Journal of Management (University of New South Wales), 1993, v. 18, n. 1, p. 1, doi. 10.1177/031289629301800101

By:

Brown, Philip;
Clarke, Alex

Publication type:

Article

Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut<sup>†</sup>.

Published in:

American Economic Review, 2015, v. 105, n. 12, p. 3531, doi. 10.1257/aer.20130098

By:

Yagan, Danny

Publication type:

Article

The Effects of the 2003 Dividend Tax Cut on Corporate Behavior: Interpreting the Evidence.

Published in:

American Economic Review, 2006, v. 96, n. 2, p. 124, doi. 10.1257/000282806777211838

By:

Chetty, Raj;
Saez, Emmanuel

Publication type:

Article

Dividend Taxes and Firm Valuation: New Evidence.

Published in:

American Economic Review, 2006, v. 96, n. 2, p. 119

By:

Hassett, Kevin A.;
Auerbach, Alan J.

Publication type:

Article

INSTITUTIONAL INVESTORS AS SHORT SELLERS?

Published in:

Boston University Law Review, 2019, v. 99, n. 3, p. 837

By:

MOLK, PETER;
PARTNOY, FRANK

Publication type:

Article

TAXATION AND FORMS OF ORGANISING BUSINESS ACTIVITIES.

Published in:

Economic Annals / Ekonomski Anali, 2013, v. 58, n. 196, p. 133, doi. 10.2298/EKA1396133D

By:

Đinđić, Srđan

Publication type:

Article

Business owners and income-shifting: evidence from Finland.

Published in:

Small Business Economics, 2016, v. 46, n. 1, p. 115, doi. 10.1007/s11187-015-9679-4

By:

Harju, Jarkko;
Matikka, Tuomas

Publication type:

Article

US REDUCED RATES NOW APPLY TO DIVIDENDS OF NON-CORPORATE TAXPAYERS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2003, v. 51, n. 4, p. 1736

By:

Leitner, Abraham;
Goldberg, Sanford H.;
Glicklich, Peter A.

Publication type:

Article

STOCK DIVIDENDS TAX-EXEMPT.

Published in:: Journal of Education, 1920, v. 91, n. 12, p. 327
Publication type:: Article

Shareholder Taxation and Valuation: The Case of Canadian REITs.

Published in:

International Advances in Economic Research, 2012, v. 18, n. 1, p. 120, doi. 10.1007/s11294-011-9335-y

By:

Chamberlain, Trevor;
Shahriari, Hesam

Publication type:

Article

The Corporate Pyramid Fable.

Published in:

Business History Review, 2010, v. 84, n. 3, p. 435, doi. 10.1017/S0007680500002191

By:

Bank, Steven A.;
Cheffins, Brian R.

Publication type:

Article

A Tax-Based Test of the Dividend Signaling Hypothesis.

Published in:

American Economic Review, 1995, v. 85, n. 3, p. 532

By:

Bernheim, B. Douglas;
Wantz, Adam

Publication type:

Article

The Weighted Average Marginal Tax Rate on Dividends Received by Individuals in the U.S.

Published in:

American Economic Review, 1966, v. 56, n. 3, p. 473

By:

Jolivet, Vincent

Publication type:

Article

Shareholder-Level Capitalization of Dividend Taxes: Additional Evidence from Earnings Announcement Period Returns.

Published in:: Quarterly Journal of Finance & Accounting, 2010, v. 49, n. 1, p. 61
Publication type:: Article

Taxable cash dividends - A money-burning signal.

Published in:

European Journal of Finance, 2010, v. 16, n. 1, p. 1, doi. 10.1080/13518470802604432

By:

Bechmann, Ken L.;
Raaballe, Johannes

Publication type:

Article

Taxation of Dividends from Foreign Corporations.

Published in:

Journal of Tax Practice & Procedure, 2016, v. 18, n. 5, p. 43

By:

Malik, Anthony

Publication type:

Article

Taxation...multistate corporations.

Published in:

American Bar Association Journal, 1980, v. 66, n. 6, p. 780

By:

Young, Rowland L.

Publication type:

Article

DIVIDEND TAXES AND INTERNATIONAL PORTFOLIO CHOICE.

Published in:

Review of Economics & Statistics, 2011, v. 93, n. 1, p. 266, doi. 10.1162/REST_a_00073

By:

Desai, Mihir A.;
Dharmapala, Dhammika

Publication type:

Article

EX-DIVIDEND DAY SHARE PRICE BEHAVIOR: EFFECTS OF THE TAX REFORM ACT OF 1986.

Published in:

Review of Economics & Statistics, 1993, v. 75, n. 4, p. 778, doi. 10.2307/2110040

By:

Lamdin, Douglas J.;
Hiemstra, Craig

Publication type:

Article

TAXES AND COMPANY DIVIDENDS: A MICROECONOMETRIC INVESTIGATION EXPLOITING CROSS-SECTION VARIATION IN TAXES.

Published in:

Economic Journal, 1996, v. 106, n. 435, p. 320, doi. 10.2307/2235249

By:

Bond, Stephen R.;
Chennells, Lucy

Publication type:

Article

TAXES, THE COST OF CAPITAL AND THE THEORY OF INVESTMENT. A GENERALISATION TO THE IMPUTATION SYSTEM OF DIVIDEND TAXATION.

Published in:

Economic Journal, 1975, v. 85, n. 340, p. 888, doi. 10.2307/2230632

By:

Stapleton, R. C.;
Burke, C. M.

Publication type:

Article

Estimates of Marginal Tax Rates for Dividends and Bond Interest in the United Kingdom 1919-1970.

Published in:

Economica, 1975, v. 42, n. 165, p. 79, doi. 10.2307/2552987

By:

Orhnial, A.J.H.;
Foldes, L.P.

Publication type:

Article

Dividend Behaviour and the Theory of the Firm.

Published in:

Economica, 1974, v. 41, n. 161, p. 25, doi. 10.2307/2553420

By:

King, Mervyn

Publication type:

Article

Shifts in Ownership Composition and Changes in the Implied Cost of Equity Capital for Dividend and Non-Dividend Stocks Following JGTRRA03.

Published in:

Journal of the American Taxation Association, 2016, v. 38, n. 1, p. 103, doi. 10.2308/atax-51302

By:

Stinson, Shane R.;
Ricketts, Robert C.

Publication type:

Article

DISCUSSION OF: Investor Response to a Reduction in the Dividend Tax Rate: Evidence from the Jobs and Growth Tax Relief Reconciliation Act of 2003.

Published in:

Journal of the American Taxation Association, 2008, v. 30, n. 2, p. 47, doi. 10.2308/jata.2008.30.2.47

By:

Moser, William J.

Publication type:

Article

Investor Response to a Reduction in the Dividend Tax Rate: Evidence from the Jobs and Growth Tax Relief Reconciliation Act of 2003.

Published in:

Journal of the American Taxation Association, 2008, v. 30, n. 2, p. 21, doi. 10.2308/jata.2008.30.2.21

By:

Lighiner, Teresa A.;
Morrow, Michaele;
Ricketts, Robert C.;
Riley, Mark E.

Publication type:

Article

SUMMARIES OF PAPERS IN THIS ISSUE.

Published in:: 2006
Publication type:: Abstract

Ticks and Tax: The Effects of Price Discreteness and Taxation on Ex-Dividend Day Returns.

Published in:

Journal of the American Taxation Association, 2006, v. 28, n. 2, p. 23, doi. 10.2308/jata.2006.28.2.23

By:

Cloyd, C. Bryan;
Zhen Li, Oliver;
Weaver, Connie D.

Publication type:

Article